Cambridge International AS & A Level Accounting 9706/32 – UCLES 2025 – October/November Paper 3 Financial Accounting question paper

9706_w25_qp_32.pdf 9706_w25_qp_32.pdf 9706_w25_qp_32.pdf

* 0000800000001 * DFD



,










,




Cambridge International AS & A Level

¬OŠ. 4mHuOªEŠ`z5€W
¬fqX¤u†Rm‡1œ}•’o‚
¥5u•5•Eu5U¥E U¥u¥U
* 1 6 4 0 3 2 4 8 9 7 *




ACCOUNTING 9706/32
Paper 3 Financial Accounting October/November 2025
1 hour 30 minutes

You must answer on the question paper.

You will need: Insert (enclosed)

INSTRUCTIONS
● Answer all questions.
● Use a black or dark blue pen.
● Write your name, centre number and candidate number in the boxes at the top of the page.
● Write your answer to each question in the space provided.
● Do not use an erasable pen or correction fluid.
● Do not write on any bar codes.
● You may use an HB pencil for any diagrams, graphs or rough working.
● You may use a calculator.
● International accounting terms and formats should be used as appropriate.
● You should show your workings.


INFORMATION
● The total mark for this paper is 75.
● The number of marks for each question or part question is shown in brackets [ ].
● The insert contains all of the sources referred to in the questions.




This document has 16 pages. Any blank pages are indicated.


DC (SL) 341193/4
© UCLES 2025 [Turn over




9706_w25_qp_32.pdf 9706_w25_qp_32.pdf 4/13/2026, 4:25:28 PM

,9706_w25_qp_32.pdf 9706_w25_qp_32.pdf 9706_w25_qp_32.pdf

* 0000800000002 * DFD




DO NOT WRITE IN THIS MARGIN
2
,










,

1 Read Source A in the insert.

(a) Suggest one reason why QW plc might want to purchase the partnership.

...................................................................................................................................................

............................................................................................................................................. [1]

(b) Prepare the realisation account if option 1 is adopted.

...................................................................................................................................................




DO NOT WRITE IN THIS MARGIN
...................................................................................................................................................

...................................................................................................................................................

...................................................................................................................................................

...................................................................................................................................................

...................................................................................................................................................

...................................................................................................................................................




DO NOT WRITE IN THIS MARGIN
...................................................................................................................................................

...................................................................................................................................................

...................................................................................................................................................

...................................................................................................................................................

............................................................................................................................................. [5]




DO NOT WRITE IN THIS MARGIN
DO NOT WRITE IN THIS MARGIN




ĬÍĊ®Ġ´íÈõÏĪÅĊÝü·þ×
© UCLES 2025 ĬæĎòÕĨñĤéĄñÎä÷åê÷Ă 9706/32/O/N/25
ĥĥĥĕõõąĕąĕµąąĕąµÅÕ




9706_w25_qp_32.pdf 9706_w25_qp_32.pdf 4/13/2026, 4:25:28 PM

, 9706_w25_qp_32.pdf 9706_w25_qp_32.pdf 9706_w25_qp_32.pdf

* 0000800000003 * DFD
DO NOT WRITE IN THIS MARGIN



3
,










,

(c) Calculate the amount of cash payable to or receivable from each partner if option 1 is
adopted.

Omira Peter
$ $


.......................................................... ....................................... .......................................

.......................................................... ....................................... .......................................
DO NOT WRITE IN THIS MARGIN




.......................................................... ....................................... .......................................

.......................................................... ....................................... .......................................

.......................................................... ....................................... .......................................

.......................................................... ....................................... .......................................

.......................................................... ....................................... .......................................



Cash
DO NOT WRITE IN THIS MARGIN




....................................... .......................................
[6]

(d) Prepare the bank account of the partnership, showing the entries to close the business if
option 1 is adopted.

...................................................................................................................................................

...................................................................................................................................................

...................................................................................................................................................
DO NOT WRITE IN THIS MARGIN




...................................................................................................................................................

...................................................................................................................................................

...................................................................................................................................................

...................................................................................................................................................

...................................................................................................................................................

...................................................................................................................................................

............................................................................................................................................. [3]
DO NOT WRITE IN THIS MARGIN




ĬÏĊ®Ġ´íÈõÏĪÅĊÝú·þ×
© UCLES 2025 ĬæčñÍĢíĔÐöĀěøÿñêćĂ
ĥĥĕÕµĕĥõĕĥĥąąõĥõÕÕ
9706/32/O/N/25 [Turn over



9706_w25_qp_32.pdf 9706_w25_qp_32.pdf 4/13/2026, 4:25:28 PM